The document discusses different materials that can be used for false ceilings, including gypsum board, fiber, metal, wood, glass, synthetic leather/cloth, plaster of Paris (POP), gyptone, and PVC. Gypsum board is a preferred choice as it is lightweight, fire-resistant, sound insulated and affordable. Fiber, metal, wood and glass can also be used and provide benefits like being cheap, improving aesthetics, and insulating heat. Synthetic leather and cloth are used for temporary structures while POP, gyptone and PVC provide smooth finishes, acoustics, durability and long lifespans. False ceilings allow concealing fixtures and improving indoor comfort.